Since 2014
The EC Standards in the Scope of Value Added Tax
Public Policy and Administration
View Archive Info| Field | Value | |
| Title |
The EC Standards in the Scope of Value Added Tax
Europos Tarybos pridėtinės vertės mokesčio standartai |
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| Creator |
Szoùno-Koguc, Jolanta
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| Subject |
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| Description |
This article presents solutions of the value added tax construction according to the EC directives. The authoress indicates VAT standards relating to particular attributes of taxable person and liable for payment, subject to tax, taxable base and tax rates, exemptions and special schemes (for small business, farmers etc.).
Šiame straipsnyje pateikiami pasiūlymai koreguoti pridėtinės vertės mokesčio struktūrą atsižvelgiant į priimtas Europos Tarybos direktyvas. Autorė nustato pridėtinės vertės mokesčio standartus, priklausančius nuo mokesčio mokėtojo požymių, mokumo, mokesčio objekto, mokesčio bazės ir tarifų, mokesčio lengvatų ir pateikia specialias apmokestinimo schemas smulkiam ir vidutiniam verslui, ūkininkams ir kt. |
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| Publisher |
Mykolas Romeris University
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| Contributor |
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| Date |
2014-07-16
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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| Format |
application/pdf
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| Identifier |
https://www3.mruni.eu/ojs/public-policy-and-administration/article/view/2372
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| Source |
Public Policy and Administration; Vol 1, No 15 (2006): Public Policy and Administration; 68-75
Viešoji politika ir administravimas; Vol 1, No 15 (2006): Public Policy and Administration; 68-75 2029-2872 1648-2603 |
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| Language |
eng
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| Relation |
https://www3.mruni.eu/ojs/public-policy-and-administration/article/view/2372/2179
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| Rights |
Copyright (c) 2014 Public Policy and Administration
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